Question #54

Reading: Reading 10 Multinational Operations

PDF File: Reading 10 Multinational Operations.pdf

Page: 31

Status: Unattempted

Correct Answer: A

Part of Context Group: Q54-55 First in Group
Shared Context
- If Wilson assumes the numbers in Exhibit 2 are correct, the remeasurement gain/loss for 20X8 will be closest to: A) £285. B) –£77. C) £1,012.
Question
Which of the following treatments is most likely correct regarding the items outlined in Heltzel's concern?
Answer Choices:
A. The balance should be translated at the historic rate as it is a monetary item
B. The balance should be translated at the closing rate as it is a monetary item
C. The balance should be translated at the historic rate as it is a non-monetary item
Explanation
Deferred revenue is a non-monetary liability and should be translated at the historic rate.
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